SPECIAL ANNOUNCEMENT
Internal Revenue Bulletin 2011-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2011–4, page 282. This notice provides procedures for a taxpayer to obtain automatic consent to change its method of accounting for unearned premiums by reason of section 833(c)(5) of the Code. Rev. Proc. 2008-52 modified. Notice 2010-79 clarified and modified.
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